Hi I can recall that when a CC applies for Tax Clearance, SARS also checks the tax status of the members as well as every CC they are a member of. I had a case one time where we had to register a Trust for VAT and they declined the application because one of the trustees had outstanding returns and taxes. However I can't find anything about this in their Tax Clearance policy documentation. Does anyone know if they ever did it like this or am I confusing it with something else?
No, for TCC it is just the tax affairs of the applicant.
They are inclined to withhold vat registration when a director's tax affairs are delinquent (and thereby rob the fiscus of revenue, clots that they are..), but if the applicant has reached the R1m threshold then they cannot refuse registration because then it is no longer discretionary.
Dave A (11-Jul-13)
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